Applicability of e-Invoicing under GST on Reverse Charge Mechanism

How & who is required to generate e-Invoices and how will the entire e-Invoice compliance work for RCM transactions?
Replies (4)
Quick Summary
This discussion clarifies the application of e-invoicing under GST for transactions subject to the Reverse Charge Mechanism (RCM). It explains that the supplier is responsible for issuing e-invoices, even if RCM applies, provided they meet the turnover criteria and the recipient is registered. The recipient never generates an e-invoice in RCM scenarios. It also addresses a specific issue where an e-invoice is incorrectly issued with RCM, impacting GSTR-3B reporting, and seeks solutions for this discrepancy.

The supplier will issue e-Invoice if he is liable to issue even if the transaction is covered under rcm. The recipient will not generate e-Invoice under any circumstance.

Under E-invoicing system, in case of RCM, supplier of services need to issue e-invoice.

All registered taxpayers whose turnover is more than 50 crore in any of the previous financial years from 2017-18, need to issue E-Invoice. E-Invoice can be issued in multiple ways, directly on NIC, via a GSP. For RCM transactions the supplier need to generate E-invoice if the customer is registered
Know more about Reverse charge mechanism and e-invoicing

a party issued a e invoice with Reverse Charge but reverse charge not applicable on that Item what i do in GSTR-3B Because bill Showing in the GSTR-3B Table3.1 (d) Inward supplies (liable to reverse charge) and in GATR-3B  Table-4 (3) Inward supplies liable to reverse charge (other than 1 & 2 above) What is the Solution of this Problem

 

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